IFRS Primer

1 Introduction and IAS Framework2 Presentation of Financial Statements: IAS 13 Statement of Cash Flows: IAS 74 Non-current Assets Held for Sale and Discontinued Operations: IFRS 55 Provisions, Contingent Liabilities and Contingent Assets: IAS 376 Revenue: IAS 187 Inventories: IAS 28 Construction Contracts: IAS 119 Agriculture: IAS 4110 Property, Plant and Equipment: IAS 1611 Investment Property: IAS 4012 Exploration for and Evaluation of Mineral Resources: IFRS 613 Borrowing Costs: IAS 2314 Accounting for Government Grants and Disclosure of Government Assistance: IAS 20 C O N T E N T S15 Intangible Assets: IAS 3816 Impairment of Assets: IAS 3617 Basic Financial Instruments: IAS 32, IAS 39, and IFRS 718 Financial Instruments--Recognition and Measurement: IAS 3919 Financial Instruments--Presentation: IAS 3220 Financial Instruments--Disclosure: IFRS 721 Accounting Policies, Changes in Accounting Estimates and Errors: IAS 822 Events After the Reporting Period: IAS 1023 Income Taxes: IAS 1224 Leases: IAS 1725 Employee Benefi ts: IAS 1926 Related Party Disclosures: IAS 2427 Earnings per Share: IAS 3328 Interim Financial Reporting: IAS 3429 Share-based Payment: IFRS 230 Investments in Associates: IAS 2831 Business Combinations: IFRS 332 Consolidated and Separate Financial Statements: IAS 2733 Interests in Joint Ventures: IAS 3134 Operating Segments: IFRS 835 The Effects of Changes in Foreign Exchange Rates: IAS 2136 Specialized Industries and Hyperinfl ation: IFRS 4, IAS 26, IAS 2937 First-time Adoption of International Financial Reporting Standards: IFRS 1